Both points are on the 90% highest density interval isoline. Realization Account is a nominal account prepared for the purpose of calculating and distributing the profit/loss arising out of realization of assets and repayment of liabilities, at the time of dissolution of a partnership firm. To some extent, our study addresses this potential issue by evaluating normalization accounts in terms of how well they predict the vowel category intended by the talker. In short, approaches like that employed here take an important step away from the most misleading evaluation of normalization accounts in terms of reduced category variability/increased category separability. Ultimately, however, normalization accounts should be evaluated in terms of how well they predict listeners’ perception, not talker’s intention. Predicted recognition accuracy of ideal observer under different normalization accounts for long vowels, short vowels, and all vowels together (columns), shown for three different combinations of cues (rows).

Here we do not discuss this issue further (but see Persson, 2023) since it is unclear how the presence of diphthongization would bias our results (rather than to lead to worse performance across all accounts). Consequently, this profit or loss on realisation is transferred to the Partners’ Capital A/C or Partners’ Current A/C in case of fluctuating & fixed capital, respectively. Transfer investment Fluctuation

reserve, Joint Life Policy reserve, Depreciation reserve, to the credit of

realisation account, if assets corresponding to these funds appear to the

assets side of Balance Sheet. Show the disposal of unrecorded

assets at the credit side of realisation account. Show the disposal of assets at

the credit side of realisation account, with the actual amount realized. A “Realisation Account” is created when a partnership business is dissolved as part of the closing process.

When does the realisation account need to be prepared?

We add to the cross-linguistic literature on this matter by comparing normalization accounts against a new phonetically annotated vowel database of Swedish, a language with a particularly dense vowel inventory of 21 vowels differing in quality and quantity. We evaluate normalization accounts on how they differ in predicted consequences for perception. The results indicate that the best performing accounts either center or standardize formants by talker. The study also suggests that general purpose accounts perform as well as vowel-specific accounts, and that vowel normalization operates in both temporal and spectral domains.

This result might initially be puzzling, given that previous descriptions of Central Swedish vowel inventories characterize the inventory of short vowels as being more centralized and more densely clustered (e.g., Kuronen, 2000; Riad, 2014). Indeed, this claim seems to hold for SwehVd—compare Supplementary Figures 5, 6. Overall, this makes those vowels easier to recognize. The likelihood, p(cues|category), describes the distribution of cues for each category.

How are assets transferred in a realisation account?

At this point, everything has been settled and dispersed appropriately. A business partnership is considered to have ended when one of the partners decides to withdraw from being actively engaged in the debt service coverage ratio firm’s day-to-day operations. At the moment of a company’s dissolution, a realisation account is created to finalise the books. It is the metric by which a company’s final earnings are calculated.

The first comparison follows most previous research and focuses on the two primary cues to vowel perception, F1 and F2. The second comparison considers F3 in addition to F1 and F2, following Syrdal (1985), Nearey (1989), Adank et al. (2004), and Barreda and Nearey (2018).6 Finally, the third comparison includes F0 and duration in addition to F1-F3. Since Syrdal and Gopal (1986)’s bark-difference model only considers normalization along two dimensions—height, implemented as F1-F0, and backness, implemented as F2-F1—this account will only be included in the first comparison.

Accounting Treatment of Dissolution

Show the payment of outside liabilities at an agreed value or the book value at the debit side of Realisation Account. Show the disposal of unrecorded assets at the credit side of realisation account. The business is said to have dissolved when contacts between partners in a business entity are terminated. If the company is dissolved, it no longer exists. When a company is dissolved, its assets are sold, and its debts are settled. A Realisation account has been set up for this specific reason.

Debiting the payment of Liabilities to the account. Moving anything other than cash or a banking account on the debit column of the ledger. The balance sheet has been adjusted by moving all debts to the credit column, except the Partners’ Loan Account and the Partners’ Capital Accounts. Depositing the Proceeds of Sale Receipt Into the Account. Liabilities are settled by submitting a debit to the account, and company dissolution costs will be deducted. Profit or loss might make up the total in the account.